sale of house

No, if the sale is excluded from income, there is no filing requirement for Pennsylvania 

Pennsylvania follows much the same rules for the exclusion from income as the federal exclusion from capital gains on home sale

Here are the rules for the exclusion for Pennsylvania:

“State-Level Exclusions

Pennsylvania law (61 PA Code 103.13(h)) allows certain individuals to exclude all gains realized on the sale of a home if the seller can prove they used the home as a primary residence and pass specific conditions. This exclusion allows the seller to avoid reporting capital gains as income and avoid state-level income taxes on the sale of a home in Pennsylvania.

Individuals selling a home in Pennsylvania qualify for this exclusion if all of the following conditions are met:

• The date of disposition, also known as the date of sale, must be after December 31, 1997. The seller must have sold the home at any date starting from January 1, 1998, or later.
• The home sold must be a primary residence and meet the state's ownership and use tests. However, they are identical to the federal tests: two years of ownership and two years of use within the five years before the sale.

Additionally, one of the two conditions below must apply:

• The seller must not have used the state-level exclusion to exclude capital gains on another house in the last two years.
• The seller is disposing of the home due to an “extraordinary and unforeseeable circumstance.” The law provides examples, such as unplanned changes in employment, unforeseen changes in health conditions, significant financial hardship due to an accident, or loss of property due to a casualty. “